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XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… for transacting. If the new converted Project ID has or will soon have enough expenditures to post the credit … via Refund of Appropriation, General Ledger Journal Entry or AP Journal Voucher) does not have enough expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idState Comptroller DiNapoli Releases Audits
… review of a sample of capital projects intended to correct or prevent damage found that projects were often incomplete in scope of work, not finished on time or within budget, or insufficiently documented. Department of State – …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsPerformance of Industrial Development Agencies in New York State - 2024 Annual Report
This report summarizes IDA data for fiscal year 2022. For regional and IDA-level summary data.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-report-2024.pdfFiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2022
Fiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2022
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/nyscrf-fiduciary-and-conflict-of-interest-review-2022.pdfLGAC - Financial Statements - March 31, 2022
New York Local Government Assistance Corporation Financial Statements for the year ended March 31, 2022.
https://www.osc.ny.gov/files/debt/pdf/lgac-financial-statements-2022.pdfLegislative Travel and Per Diem Expenses – Senate
Total Travel and Expenses Paid in Calendar Years 2018 through 1st Calendar Quarter 2022.
https://www.osc.ny.gov/files/reports/excel/04-01-2022-senate-travel-expenses.xlsxLegislative Travel and Per Diem Expenses – Assembly
Total Travel and Expenses Paid in Calendar Years 2018 through 1st Calendar Quarter 2022.
https://www.osc.ny.gov/files/reports/excel/04-01-2022-assembly-travel-expenses.xlsxVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… totaling $40,837. As a result, the Village was assessed penalties and interest of $18,100. Provide written financial …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Lyons Central School District – Payroll 2022M-71
… were paid rates inconsistent with Board authorized rates or collective bargaining agreements (CBAs), resulting in one … accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing … are paid in accordance with approved salaries and/or applicable CBAs and that leave time is accrued in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Elsmere Fire District – Capital Project (2022M-48)
… $35,365. There were no recommendations as a result of this audit. … Determine whether Elsmere Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Village of Waterford – Board Oversight (2022M-70)
… the lack of segregation of the Treasurer’s duties. Request or receive adequate monthly reports from the Treasurer to adequately monitor operations, or ensure bank reconciliations were properly prepared, … in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Lansing – Information Technology (2022M-66)
… report - pdf] Audit Objective Determine whether Town of Lansing (Town) officials ensured information technology … secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Town of Carroll – Town Clerk (2022M-20)
… program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each … all swim program fees are recorded, deposited, reported or remitted accurately. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Village of Hagaman – Claims Auditing (2022M-11)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Danby – Town Clerk (2022M-08)
… papers including the duplicate cash receipts and required source documents. Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Stamford – Claims Audit (2022M-197)
village stamford audit claims audit
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Tioga – Long-Term Planning (2022M-181)
town tioga longterm planning
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Town of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the … of compliance with competitive bidding requirements or the Town’s procurement policy. 11 claims totaling $4,009 … not have appropriate support, such as an itemized receipt or invoice. 23 claims had sales tax totaling $243. Key …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Brighton Central School District – Procurement (2022M-205)
audit brighton school procurement
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Lake Luzerne – Payroll (2022M-98)
… Supervisor did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not … the Town’s policy. Ensure the Board approves the salary or hourly wages of all officers and employees by position. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98